SUMMARY: This Notice indicates the availability of the eleventh Statement of Federal
Financial Accounting Standards (SFFAS), "Amendments to Accounting for Property, Plant, and
Equipment - Definitional Changes." The statement was recommended by the Federal Accounting
Standards Advisory Board (FASAB) and adopted in its entirety by the Office of Management and
Budget (OMB).

ADDRESSES: Copies of SFFAS No. 11, "Amendments to Accounting for Property, Plant, and
Equipment - Definitional Changes," may be obtained for $2.25 each from the Superintendent of
Documents, Government Printing Office, Washington, DC 20402-9325 (telephone
202-512-1800), Stock No. 041-001-00519-6.

SUPPLEMENTARY INFORMATION: This Notice indicates the availability of the eleventh
Statement of Federal Financial Accounting Standards (SFFAS), "Amendments to Accounting for
Property, Plant, and Equipment - Definitional Changes." The standard was recommended by the
Federal Accounting Standards Advisory Board (FASAB) and adopted in its entirety by the Office
of Management and Budget (OMB) on December 15, 1998.

Under a Memorandum of Understanding among the General Accounting Office, the Department
of the Treasury, and OMB on Federal Government Accounting Standards, the Comptroller
General, the Secretary of the Treasury, and the Director of OMB decide upon accounting
principles and standards after considering the recommendations of FASAB. After agreement to
specific principles and standards, a notice of document availability is published in the Federal
Register and distributed throughout the Federal Government.

This Notice is available on the OMB home page on the Internet which is currently located at
/OMB, under the caption "Federal Register Submissions."